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The tariff classification of a karaoke device from China.
Issued April 3, 2003 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardJ8 J82864 (April 3, 2003)
Tariff classification
HTS codes: 8519.99.0045
Headings: 8519
Product description
The item in question is denoted as the Sponge Bob Karaoke System, model SMG-136. The device is a combined CD player, without recording capability and a karaoke device that when used allows one to voice over and or sing to background music. It has inputs for a microphone and a headset. The device is designed to either play a pre-recorded CD or be used by the individual to sing along with the music.
CBP rationale
The applicable subheading for the Sponge Bob Karaoke device will be 8519.99.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Other … Optical disc (including compact disc) players.
Full text
NY J82864 April 3, 2003 CLA-2-85:RR:NC:1:108 J82854 CATEGORY: Classification TARIFF NO.: 8519.99.0045 Mr. Joseph Hoffacker Barthco 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a karaoke device from China. Dear Mr. Hoffacker: In your letter dated March 26, 2003, on behalf of your client The Singing Machine Company, you requested a tariff classification ruling. The item in question is denoted as the Sponge Bob Karaoke System, model SMG-136. The device is a combined CD player, without recording capability and a karaoke device that when used allows one to voice over and or sing to background music. It has inputs for a microphone and a headset. The device is designed to either play a pre-recorded CD or be used by the individual to sing along with the music. The applicable subheading for the Sponge Bob Karaoke device will be 8519.99.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device: Other sound reproducing apparatus: Other … Optical disc (including compact disc) players. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
The tariff classification of CD player/jewelry box from China.
The tariff classification of the Digipak system from China.
The tariff classification of saunas from China.
The tariff classification of a Karaoke machine from China.
The tariff classification of an audio system controller from Germany.
Tariff classification of CD player-changer, a DVD player, and a CD-RW drive from Japan or Malaysia.
Application for Further Review of Protest No. 2720-99-100221; eligibility of compact disc player for duty-free treatment under GSP; “product of”;T.D. 91-7; HRLs 560050, 556451 Dear Sir:
The tariff classification of compact disc changers from Germany.
The tariff classification of a compact disc player from the People's Republic of China.
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